資產(chǎn)負(fù)債表水平分析表

1、一：資產(chǎn)負(fù)債表水平分析表一：資產(chǎn)負(fù)債表水平分析表單位：萬(wàn)元變動(dòng)情況資產(chǎn)期初期末變動(dòng)額變動(dòng)率（%）對(duì)總資產(chǎn)的影響（%）流動(dòng)資產(chǎn)：貨幣資金40000500001000025.00%1.02%短期投資2800020000800028.57%0.81%應(yīng)收賬款1550025000950061.29%0.97%存貨97000850001200012.37%1.22%其他流動(dòng)資產(chǎn)37910485101060027.96%1.08%流動(dòng)資產(chǎn)合計(jì)218

2、410228510101004.62%1.03%非流動(dòng)資產(chǎn)：長(zhǎng)期投資4220051000880020.85%0.90%固定資產(chǎn)凈值631000658500275004.36%2.80%無(wú)形資產(chǎn)910009400030003.30%0.31%非流動(dòng)資產(chǎn)合計(jì)764200803500393005.14%4.00%合計(jì)9826101032010494005.03%5.03%負(fù)債及所有者權(quán)益流動(dòng)負(fù)債：短期借款37600550001740046.2

3、8%1.77%應(yīng)付賬款1360015500190013.97%0.19%應(yīng)交款項(xiàng)74009530213028.78%0.22%其他流動(dòng)負(fù)債44873300118726.45%0.12%流動(dòng)負(fù)債小計(jì)63087833302024332.09%2.06%非流動(dòng)負(fù)債：長(zhǎng)期借款384004200036009.38%0.37%應(yīng)付債券18100018100000.00%0.00%非流動(dòng)負(fù)債小計(jì)21940022300036001.64%0.37%負(fù)債

4、合計(jì)282487306330238438.44%2.43%股東權(quán)益：股本50000050000000.00%0.00%資本公積10700010260044004.11%0.45%盈余公積824238532028973.51%0.29%未分配利潤(rùn)107003772027020252.52%2.75%股東權(quán)益合計(jì)700123725680255573.65%2.60%合計(jì)9826101032010494005.03%5.03%總額的影響為2.

5、06%，這種變動(dòng)可能導(dǎo)致公司償債壓力的加大及財(cái)務(wù)風(fēng)險(xiǎn)的增加。流動(dòng)負(fù)債增長(zhǎng)主要由短期借款的增加引起，本期增加了17400萬(wàn)元，增幅為46.28%，公司將面臨較大的償債壓力，風(fēng)險(xiǎn)增加。（3）股東權(quán)益本期增加了25557萬(wàn)元，增幅為3.65%，對(duì)權(quán)益總額的影響為2.60%。其主要受未分配利潤(rùn)的增長(zhǎng)的影響，本期增長(zhǎng)了27020萬(wàn)元，增幅達(dá)252.52%，說(shuō)明本期盈利狀況好，企業(yè)快速發(fā)展。其它各項(xiàng)的變動(dòng)可能為企業(yè)會(huì)計(jì)政策造成。二：二：資產(chǎn)負(fù)債表垂

6、直分析表：資產(chǎn)負(fù)債表垂直分析表：資產(chǎn)期初期末上年(%)本年（%）變動(dòng)情況（%）流動(dòng)資產(chǎn)：貨幣資金40000500004.07%4.84%0.77%短期投資28000200002.85%1.94%0.91%應(yīng)收賬款15500250001.58%2.42%0.85%存貨97000850009.87%8.24%1.64%其他流動(dòng)資產(chǎn)37910485103.86%4.70%0.84%流動(dòng)資產(chǎn)合計(jì)21841022851022.23%22.14%0

7、.09%非流動(dòng)資產(chǎn)：長(zhǎng)期投資42200510004.29%4.94%0.65%固定資產(chǎn)凈值63100065850064.22%63.81%0.41%無(wú)形資產(chǎn)91000940009.26%9.11%0.15%非流動(dòng)資產(chǎn)合計(jì)76420080350077.77%77.86%0.09%合計(jì)9826101032010100.00%100.00%0.00%負(fù)債及所有者權(quán)益期初期末流動(dòng)負(fù)債：短期借款37600550003.83%5.33%1.50%應(yīng)